Leviticus 27:24 YLT

²²  'And if the field of his purchase (which 'is' not of the fields of his possession) 'one' sanctify to Jehovah --

²³  then hath the priest reckoned to him the amount of thy valuation unto the year of jubilee, and he hath given thy valuation in that day -- a holy thing to Jehovah;

²⁴  in the year of the jubilee the field returneth to him from whom he bought it, to him whose 'is' the possession of the land.

²⁵  And all thy valuation is by the shekel of the sanctuary: twenty gerahs is the shekel.

²⁶  'Only, a firstling which is Jehovah's firstling among beasts -- no man doth sanctify it, whether ox or sheep; it 'is' Jehovah's.